Preheat your oven to 350°F (175°C).
In a large mixing bowl, cream together the softened butter and powdered sugar until light and fluffy.
Add in the vanilla extract and mix until well combined.
In another bowl, whisk together the flour and salt.
Gradually add the dry ingredients to the butter mixture, mixing until just combined.
Fold in the chopped pecans or walnuts, ensuring they are evenly distributed.
Shape the dough into 1-inch balls and place them on a baking sheet lined with parchment paper.
Flatten each ball slightly with the palm of your hand.
Bake in the preheated oven for 15-20 minutes, or until the edges are lightly golden.
Remove from the oven and let them cool on the baking sheet for a few minutes.
While still warm, roll cookies in powdered sugar and set aside to cool completely.
Once cooled, roll them in powdered sugar again for a beautiful finish.